990-DC , Return of Private Foundation MB No 774}0052990s.foundationcenter.org/990pf_pdf_archive/043/043195994/043195994...Return of Private Foundation or Section 4947(a)(1) Nonexempt

Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust

Treated as a Private Foundation atron maybe able to use e copy o/ this return to satisfy stets reporting requirements

MB N o 7 74}0052

2001

Form 990-DC , DepsMionl of Me Trmaury Internal Rermuesmvks Note The

For calendar year 2001, or tax year 6i

Use the IRS Name of organization

label Otherwise, ILDRETH STEWART CHARITABLE FOUNDATION

print NumberenEstreet (orPO DaanumbarilmellisnotaelrvenEbstreet bdraas) RooMSUiro ortype /0 R . HILDRETH, 210 RIDGEWAY ROAD

See Specific City or town, state, and ZIP code Instructions ESTON MA 02493

H Check type of organization M Section 501(c)(3) exempt pmate foundation 0 Section 4947(a)(1) nonexempt charitable trust 0 Other taxable private foundation

I Fair market value of all assets at end of year J Accounting method OX Cash ~ Accrual prom Part ll, cot (c), line 76) 0 Other (specify) t S 1 4 6 7 5 5 0 . (Part I, column (d) must be on cash basis ) art E Analysis of Revenue and Expenses ~a) Revenue and (The total o! amounts in columns (b), (G) Net investment

(c), and (tQ may not necessary equal expenses per income the amounts in column ( hooks

1 Contributions, gifts, grants, etc , received 1,200 , 000 . Check " O fu lounmomsnolrtyi20toabNStP B

2 Distributions from split-interest trusts Intvmt on sevinp and temporary 3 .n .rivainnerinti B . 8

d Dividends aneinterest from securities 2 , 502 . 2 , 502- 5a Gross rents 6 Met rental income or (tool 1 Ba "~~~n or Isis, ~m5remm~not a~ 3,532 . 6 cross sede .anoe for All 47,789 . Q barb on line 6s

O 7 CeWgain netlnmme(fromPart NLine Z) 3,572 B Net short-term capital gain 9 Income modifications 10i Gmss sale less; returns

and Mowenaa h Lose Cost of pooos ma e Gross profit or (loss)

11 Other income 12 Total AOdlines lthrou g h 11 1 , 206 , 042 . 6 , 042 13 CompenaaGOnolofACVa auecNn Wsleef six,. 0 . 14 Other employee salaries and wages 15 Pension plans employee benefits N 16a Legal fees

`oa GAccounting fees STMT 3 765 . 0 c Other professional tees STMT 4 4 , 003 . 0

; 17 Interest m 18 Taxes STMT 5 89 . 0

79 Depreciation and depletion E 20 Occupancy a 21 Travel conferences, and meetings v m 22 Printing and publications

23 Other expenses o m 24 Total operating and administrative

n expense: Add lines 13 through 23 4,857 . 0 C 1-4 0 25 Contn6utions,pifls,grants paid 2 , 053 . -

enses and dlsbuRementa na 6 910 . 0

~I ~} ~o f ~wmue ws capm ubwam~enb 1, 19 9 , 13 2 . ,. l1K1A8Ve:t~eeIl~OIG, n ` enter -0 .) 6 , 042

04-3195994 Telephone number 6174230021

basis

N/A oi~-0z ~J(j~P~r~CreEuctI~nACtNOtice, :eelheInstructions Form 990-PF (2001)

1 13100424 769124 HIL990PF 2001 .05020 HILDRETH STEWART CHARITABLE HIL990P1 '1

Employer identification number

u um,ouor, aawimuoo ~s sending cnerx Men; r U 1 Foreign organizations, check here 2 Fore~n orpeniza~ona meeting Ne BS% Last

rlis% due enE artacn computnLOn

It prnate foundation status was terminated under section 507(b)(1)(A). check here If the foundation is m a 6D-month termination under section 507(hl(11ffi1check here 111i F__1

(c) Adjusted net

Form sso-PF(2ooi) HILDRETH STEWART CHARITABLE FOUNDATION 04-3195994 Page 2

p /) BalanCBSheets u°°m°el°"'°°'°°'°°~°°°°'i°em Beginning otyear Endotyear "(a) Book Value D) Book Value (c) Fair Market Value

1 Cash -nOn-interest-Oeannp 8 , 707 . 1 , 211 , 558 . 1,211 559 . 2 Savings and temporary cash investments 3 Accounts receivable " , , , , ,

Less allowance for doubtful accounts 10' 0 Pledges receivable 10,

Less allowance for doubtful accounts 1 5 Grants receivable 6 Recervables due from officers, directors, trustees, and other

disqualified persons 7 Oennoswei~remvaeb 1

Less allowance for doubtful accounts " ~ V B Inventories far sale or use 9 Prepaid expenses and deferred charges 10a Investments -U S and state government obligations

D Investments - corporate stock c Investments -corporate bonds STMT 6 248, 804 . 2-45 , 66-5- 205 f 992 .

11 er~ waowanV. wewro~ eas 1 , ~mmnreQO~,om

12 Investments-mortgage loans 13 Investments-other STMT 7 50 , 000 . 50 , 000 . 50 , 000 . 16 Land, buildings, and equipment basis

l8uwuUtaeeomo+em 1110. 15 Other assets (descnbet ) 580 . 0 . 0 .

16 Total assets tobacomp leted b antlers 308 , 091 . 1 1 507 , 223 . 1 , 467 , 550 _ . 17 Accounts payable and accrued expenses 18 Grants payable

m 19 Deferred revenue 20 Loenahomofficaa airecfcn Watee anUONaUiaqualifieaperons

m 21 Mortgages and other notes payable J 22 Other liabilities (describe 1 )

23 Total liabilities add lines 17 through 22 ) 0 . 0 . Organizations that follow SFAS 117, check here " OX and complete lines 24 through 28 and lines 30 and 31

24 Unrestricted 308 091 . 1 507 223 . ~ - A 25 Temporarily restricted m m 26 Permanency restricted

Organizations that M

--I d0 not 10110" SFAS 117, check here 01 F and complete lines 27 through 31

27 Capital stock, trust principal, or current funds 28 Paid-in or capital surplus, or land, bldg and equipment fund 29 Retained earnings, accumulated income, endowment. or other lands

= 30 Total netassets orhndbalances 308 091 . 1,507 223 .

1 31 Total liabilities and net asaeu na balances 308 , 091 . 1 1 507 , 2 2 3 .

pj~jj n Analysis of Changes in Net Assets or Fund Balances

1 Tout net assets or fund balances at beginning of year - Pad II, column (a), line 30 (must agree with end-of-yearfigure reported onprior yeaisretum) 1 308 , 091 .

2 Enter amount tom Part 1, dine 27a 2 1 199 , 132 . 3 Other increases not included in line 2 (itemize) " 3 0 . 4 Add lines l,2,and3 q 1 , 507 , 223 . 5 Decreases not included in line 2 (itemize) " 5 0 . 6 Total net assets or fund balances at end of year (line 4 minus line 5) - Part II, column (b) line 30 5 1,507,223 .

F. 990-PF coon

,Mn m z4-uz

2 13100424 769124 HIL990PF 2001 .05020 HILDRETH STEWART CHARITABLE HZL990P1

Fortn990-PF 200i HILDRETH STEWART CHARITABLE FOUNDATION Pmt IV Capital Gains and Losses for Tax on Investment Income

(a) List and descnbe the kind(s) of property sold (e g real estate, (61p How ac 2-story back warehouse, or common sock, 2005h5 MLC Co ) p-Onn

(G) Dale sold (mo , day, yr ~

(h) Gain or (loss) (e) plus (1) minus (g)

in column (h) and o (p Adjusted basis as of 14/31/69

dation on 12/31/69 (k) Excess of coi (i) over col (1), it any (Q F M V as of 72/31/69

N/A l Part V I Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income (For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income )

It section 4940(d)(2) applies, leave this part blank

Was the organization liable for the section 4942 tax on the distnbutaUle amount of any year in the base penad? 0 Yes M No If 'Yes,'the organization does not quality under section 4940(e) Do not complete this cart 1 Enter the appropriate amount in each column for each year, see instructions before making any entries

Base period years (d) (~) Distribution alto falnnAarvnarrnrtarvnar noninmnninl Adjusted qualifying dlsfnbuUOns Nelvalue otnonchardaEla-use assets (col (bldrvidedhvcni 161

.3053006

2 .4100221

a .2050111

a 376 829 .

s 77 , 254 .

s 60 .

77 , 314 .

e 2 , 053 .

FoRn 990-PF 9001) tzaszi O1-1d$

3 13100424 769124 HIL990PF 2001 .05020 HILDRETH STEWART CHARITABLE HIL990P1

(e) Gross sales pace (9 Depreciation allowed (or allowable)

(q) Cost or other basis plus expense of sale

04-3195

(cl Date acquired mo,day,yr)

VARIOUS

If am, also enter in Part I, line 7 1 2 Capital pain net income or (net capital loss) t Ifloss) enter -0- in Part l, line 7 f

3 Net short-to" capital gain or (loss) as defined in sections 1222(5) and (6) Ii gain, also enter in Part I, line 8, column (c) If (loss) . enter-0-in Part I line 8

(1) Gams (Col (n) gam minus col (k), but not less than -0-) at

posses (from cat (n))

i

2 Total of line 1, column (d) 3 Average distribution alto for the 5-year base period -divide the total online 2 by 5, or by the number of years

the foundation has been in existence it less than 5 years

6 Enter the net value of noncharrta0le-use assets for 2001 from Part X . line 5

5 Mutlipy line 4 byline 3

6 Enter 1% of net investment income (1% of Part I, line 27b)

7 Add lines 5 and 6

8 Enter qualifying distributions from Part %1I, line 4

If line B is equal to or greater than line 7, check the box in Part VI, line tb, and complete that part using a 1% tax rate See the Part VI instructions

Page a 3ions)

121 .

0 . 121 .

0 . 121 .

1a Exempt operating foundations described in section 4940(d)(2) check here " U and enter 'WA, on line t Date of ruling letter (attach copy of ruling letter II necessary-See instructions)

h Domestic organizations that meet the section 4940(e) requirements m Part V, check here " D and enter 1% of Part 1, line 27b

c All other domestic organizations enter 2% of line 27C Exempt forego organizations enter 4% of Part I, line 12, cot (b) 2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only Others enter -0-) 3 Add lines t and 2 4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only Others enter -0-) 5 Tai based on Investment Income Subtract line 41rom line 3 If zero or less, enter-0- 6 CreOds/Payments a 2001 estimated tax payments and 2000 overpayment credited to 2001 6a b Exempt foreign organizations - tax withheld at source 6D c Tax paid wdh application for extension of time to file (Form 8868) 6e d Backup withholding erroneously withheld 6d 7 Total credits and payments Add lines 6a through 6d B Enter any penalty far underpayment of estimated tax Check here = d Farm 2220 is attached 9 Tai due It the total of lines 5 and 8 is more than line 7, enter amount owed

10 Overpayment If line 7 is more than the total of lines 5 and B, enter the amount overpaid 11 Enter the amount of line 10 to be Credited to 2002 estimated tax Do- Refit

i 8 s 121 . 10 11


HARI 04-3195994 or 4948 - see instn

1 a During the tax year, did the organization attempt to influence any national, state, or local legislation or did d participate or intervene in Yes No any political campaign is X

D Did R spend more than $700 during the year (either directly or indirectly) for political purposes (sea instructions for definition) 1 b X If the answer is 'Yes' to 1 a or 1 b, attach a detailed description o/ the activities end copes of any materials published or distributed by the organization m connection with the activities

c Did theorganization file Form 1120-POLforthis yearl to X O Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year

(1) On the organization " $ 0 . (2) On organization managers " $ 0 . e Enter the reimbursement (it any) paid by the organization during the year for political expenditure tax imposed on organization

managers " $ 0 . 2 Has tie organization engaged in any activities that have not previously been reported to the IRS 2 X

11 'Yes,' attach a detailed descnpnon of the activates 3 Has the organization made any changes, not previously reported to the IRS in its governing instrument, articles of incorporation, or

bylaws, or other similar instruments? If 'Yes,' attach a con(orrned copy of the changes 3 X 4a Did the organization have unrelated business gross income of E7,000 or mare during the years 4a X D If Yes; has A filed a lax return on Form 990-T far this years N/A 4D

5 Was there a liquidation, termination . dissolution or substantial contraction during [he years 5 X I! "Yes,"attach the statement required by General Instruction T

6 Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either " By language in the governing instrument or " By state legislation that effeclrvely amends the governing instrument so that no mandatory directions that conflict with the state law

remain in the governing instrument? ~ 6 X 7 Did the organization have at least $5,000 in assets al any time du nng the years 7 X

It 'Yes," complete Part II, cot (c), and Part XV , 8a Enter tie states to which the foundation reports or with which d is registered (sea instructions)

MASSACHUSETTS D B the answer is Yes'to line 7, has the organization famished a copy of Form 990-PF to the Attorney General (or designate)

of each state as required by General Instruction G? If 'No,' attach explanation Bb X 9 Is the organization claiming status as a private operating foundation within the meaning of section 4942(j)(3) or 4942(1)(5) for calendar

year 2001 or the taxable year beginning in 2001 (see instructions for Part XIV)) 11 'Yes,' complete Pert X1V 9 ^X 10 Did any persons become substantial contributors during the tax years 10 X

If 'Yes,' attach a schedule listing their names end addresses 11 Did the organization comply with tie public inspection requirements for its annual returns and exemption application? 11 X

Web site address 10- N/A 12 Tnebooksareincareot " ROBERT HILDRETH, TRUSTEE Telephone no "7812372818

LocateAat " 210 RIDGEWAY ROAD, WESTON MA ZiPa4 X02493 13 Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 " Check here No. ED

and enter the amount of tax-exempt interest received or accrued during the veer 111 13 ~ N/A 01 2402 Fog 990-PF aoon

Form 990-PF(200t) ' H 04-

Sa During the year did the organization pay or incur any amount to 11) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))7 0 Yes M) No (2) Influence the outcome of any specific public election (see section 4955), or to carry on, directly or indirectly,

any voter registration dme7 D Yes 0 No (3) Provide a grant to an individual for travel study, or other similar purposes ? EJ Yes MI No (C) Provide a grant to an organization other than a charitable, etc , organization described in section

509(a)(t), (2), or (3), or section 4940(d)(2)? 0 Yes D No (5) Provide for any purpose other than religious, charitable, scientific, literary, or educational purposes, or for

the prevention of cruelty to children or animals 0 Yes D No D If any answer is 'Yes' to Sa(1)-(5), did any of the transactions fail to quality under the exceptions described in Regulations

section 53 4945 or in a current note regarding disaster assistance (see instructions)? N/A Organizations raying on a current notice regarding disaster assistance check here 10.

c It the answer is 'Yes'ta question Sa(4), does the organization clam exemption from the tax because R maintained expenditure responsibility tot the grant? N/A =Yes 0 No If 'Yes,' attach the statement required by Regulations section 53 4945-5(d)

6a Did the organization, during the year, receive any lands, directly or indirectly, to pay premiums on a personal benefit contract? Yes 91 No

b Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? I! you answered 'Yes' to 66, also file Form 8870

Form 990-PF (2om)


File Form 4720 ii any item is checked in the "Yes" column, unless an exception applies 1a During the year did the organization (either directly or indirectly)

(1) Engage m the sale or exchange, or leasing of property with a disqualified persons 0 Yes D No (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified persons 0 Yes D No (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person, [:~] Yes D No (4) Pay compensation [o, or pay or reimburse the expenses of, a disqualified parsons [__1 Yes [XI No (5) Transfer any income or assets to a disqualified person (or make any of either available

for tie benefit or use of a disqualified person) 0 Yes WNo (6) Agree to pay money or property to a government official? (Exceptlan Check 'No'

A the organization agreed to make a grant to or to employ the official for a period alter termination of government service, A terminating within 90 days ) 0 Yes M No

6 If any answer is 'Yes' to 7a(1)-(6) did any o1 the acts fail to quality under the exceptions described in Regulations section 53 4941(0)-3 or in a current notice regarding disaster assistance (see page 19 of the instructions) N/A Organizations relying on a current notice regarding disaster assistance check here

c Did the organiution engage in a Onor year in any of the acts descnbed in 1a, other than excepted acts, that were not corrected before the first day of the tax year beg inninp in 20017

2 Taxes on failure to distnbute income (section 4942) (does not apply for years the organization was a D mate operating foundation defined in section 4942(j)(3) or 4942(1)(5))

a At the end of tax year 2001, did the organization have any undistnDuted income (lines 6d and tie, Part %III) for tax year(5) beginning before 2001 0 Yes D No N Vas,' list the years " ,

b Are there any years listed in 2a for which the organization is not applying the provisions of section 4942(a)(2) (relating to incorrect valuation of assets) to the year's undistributed incomes (It applying section 4942(a)(2) to all years listed, answer 'No' and attach statement - see instructions ) N/A

c If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here

3a Did the organization hold more than a 2% direct or indirect interest in any business enterprise at any time during the year? Yes EXI No

b If 'Yes,' diG R have excess business holdings in 2001 as a result of (1) any purchase by the organization or disqualified persons alter May 26, 1969, (2) the lapse of the 5-year period (or longer penod approved by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest, or (3) the lapse of the 10-, 15-, or 20year first phase holding penod? (Use Schedule C, Form 4720, to datemune N the organization had excess business holdings in 2001) N/A

4a Did the organization invest during the year any amount in a manner that would jeopardize its charitable purposes b Did the organization make any investment in a poor year (but otter December 31, 1969) that could jeopardize it chanGhle purpose that had not been removed from jeopardy before the first day of the tax year beginning in 20017

Page 5

X

tz3sn 01-24-M

n (e)Ex pense

account, other allowances

(b) Title (a) Name and address of each employee paid more than $50,000 I , hour,

Total number of other employees paid over $50,000 3 Five highest-paid independent contractors for professional services. If none,

(a) Name and address o1 each person paid more than $50 000 of service

List the foundation's four largest direct charitable activities during the tax year Include relevant statistical information such as the number of organisations and other beneficianes served, conferences convened, research papers produced, etc

t N/A

2

3

4

Expenses

6 b2 1:Y4 F~ 9WPF c2ooi) 6

13100424 769124 HIL990PF 2001 .05020 HILDRETH STEWART CHARITABLE HIL990P1

Form 990-PF(2001) HILDRETH STEWART CHARITABLE FOUNDATION 04-3195994 Page e Infortnatioh About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees, and Contractors

1 List all officers, directors, trustees, foundation managers and then compensation

(a) Name and address (b) Title, and average (c) Compensation mldlco~nowosro (e) Expense

hours per week devoted (II not paid, account, other to position enter "0- cmovmem allowances

ROBERT HILDRETH TRUSTEE 210 RIDGEWAY ROAD WESTON 14A 02493 0 . 0 . 0 . 0 . DIANE HILDRETH TRUSTEE 210 RIDGEWAY RAOD WESTON, MA 02493 0 . 0 . 0 . 0 .

(e) Compensation

(e)

Form 99o-PF(2o01) ' HFLDRETH STEWART CHARITABLE FOUNDATION

Part IX-B Summary of Program-Related Investments

Describe lie two investments made by the foundation during the tax year on lines 1 and 2 Amount

Pmt X Minimum Investment Return (All domestic foundations must complete this part Foreign foundations, see instructions )

1 Fair market value of assets not used (or held for use) directly in carrying out charitable, etc , purposes a Average monthly fair market value of securities D Average of monthly cash balances C Fair market value of 311 other assets d Total (add lines 1a, b, and c)

e Reduction claimed for blockage or other factors reported on lines 1a and 1c (attach detailed explanation) to

2 Acquisition indebtedness applicable to line 1 assets 3 Subtract line 2 tram line 10 4 Cash deemed field for chanWble activities Enter 1 1/2% of line 3 (for greater amount, see instructions) 5 Net value at noncharflaGle-use assets Subtract line 4 from line 3 Enter here and on Part V, line 4 6 Minimum Investment return Enter 5% of line 5

272,599 . 109,969 .

382,568 .

0 . 382,568 .

5,739 . 376,829 . 18,841 .

uasst Ol 24 UZ

13100929 769124 HIL990PF 2001 .05020 HILDRETH STEWART CHARITABLE HIL990P1

04-319599

2

All other program-related investments See instructions 3

zirt ~xi DIStnbutablB Amount (see instructions) (Section 4942(j)(3) and (1)(5) private operating foundations and certain foreign organizations check here " 0 and do not complete this part )

1 Minimum investment return from Part X, line 6 1 18,841 . 2a Tax an investment income for 2001 from Part VI, line 5 2a 121 . D Income tax for 2001 (This does not include the tax from Part VI 2b c Add lines 2a and 2b 2s 121 .

3 Distn6uWDle amount before adjustments Subtract line 2c from line 1 3 18 720 . Ca Recoveries of amounts treated as qualdyinp distributions Oa 0 . b Income distributions from section 4947(a)(2) trusts 4h 0 C Add lines 4a and 4b

1, 0

ACdlines 3anA4c 5 18 , 720 . 6 Deduction from distnbutable amount (see instructions) ~ 6 ~ 0 7 Dlatrihuta0le amount as adjusted Subtract line 6 from line 5 Enter here and on Part XIII, line 1 7 18,720 .

Part XII Qualifying Distributions (see instructions)

1 Amounts paid (including administrative expenses) to accomplish charitable, etc , purposes a Expenses, contributions . gifts . etc -total from Part 1, column (d), line 26 to 2 , 05-3 . D Propartrrelated investments -Total from Part IX-13 1 If 0 .

2 Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc , purposes 2 3 Amounts set aside for specific charitable projects that satisfy the a Suitability test (poor IRS approval required) 3a h Cash distribution test (attach the required schedule) 3b

1 Qualifying El :trl6utlons Ado lines 1a through 3b Enter here and on Part V, line 8, and Pan XIII, line 4 4 2 r 053 . 5 Organizations that quality under section 4940(x) for tie reduced rate a1 tax on net investment

income Enter 1% of Part I, line 27b 5 0 . 6 Adjusted qualifying distributions Subtract line 5 from line 4 ~ 6 ~ 2,6-5-3 .

Note The amount online 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualiftas for the section 4940(e) reduction of tax in those years

Form 990-PF (irot)

Form 990-PF(200i) HILDRETH STEWART CHARITABLE FOUNDATION 04-3195994 Page B Part XIII Undistributed Income see instructions)

(o) 2001

lal I Iel I 10 Corpus Years prior to 2000 2000

18,7

1,149 .185 .

0 .

8 Corpus Add lines 31 4C, end 4e Subbed line 3

D Prior years' undistributed income Subtract line 4b from line 2b

e Enter the amount of poor years' undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previousy assessed

d Subtract line 6c from line 6b Taxable amount-see instructions

e Undistributed income for 2000 Subtract line 4a from line 2a Taxable amount - see instr

f Undistributed income for 2001 Subtract tines 4d and 5 from line 1 This amount must be distributed in 2002

7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(E) or 4942(g)(3)

8 Excess distributions carryover from 1996 oat applied on line 5 or line 7

9 Excess distributions carryover to 2002 Subtract lines 7 and 8 from line 6a

10 Analysis of line 9 a excess from 1997 110 011 . nExcess from t998 2 760 . c Excess from 1999 10 5 , 7 8 5 . e Excess from 2000 16,243 .

0

0 .

897,719 .

234,799 .

cwm 990-PF Rmn


Distn6uUble amount for 2001 from Part %I, line 7 UnEUMOUbC Income if my M of Me end of 200D

a Enter amount for 2000 only

ETotNbrprlorymn 19 ,1J ,19

3 Escmaomoutronamrryw>RanY,b3001

a From 1996 914 , 386 eFrom 19s7 110 011 cFrom t998 2 760 a From 1999 105 785 eFrom 2o00 16 , 243 1 Total of lines 3a through a

4 Qualifying distributors for 2001 from Part %Il,line 4 .5 2,053

a Applied to 2000, but not more than line 2a h Applied to undistributed income of poor years (Election required -see instructions)

c Treated as distributions out of corpus (Election required - see instructions)

d Applied l0 2001 dislnbutabla amount e Remaining amount distributed out of corpus

$ Eacm dlsbibuGOna ortyww.p0ob m 1001 Of en amount eppma ot column (d) Me same, amount moat a shown in column (a) 1

6 Enter tie net fatal of each column as Indicated below

,Msn of 241m

-3195994 ons (see instructions and Part VII-A . N/A

Ill 49426)( 5 )

(e) Total

each year listed c 'SuOPOrY alternative test - enter

(1) Total support other than gross investment income (interest, UnndenCS, rents, payments on securities leans (section 512(a)(5)), or royalties)

(2) Support from general public and 5 or more exempt organizations as provided m section 4942(j)(3)(B)(ni)

(3) Largest amount ofsupport from an exempt organization

izaseiqt x4-ox 9 Fam B90-PF Rooq 13100424 769124 HIL990PF 2001 .05020 HILDRETH STEWART CHARITABLE HIL990P1

1 a If the foundation has received a ruling or determination letter that it is a private operating foundation, and the ruling is effective for 2001, enter the date of the ruling

b Check box to indicate whether the organization is a rrvate o p eration foundation Oescnbs 2 a Enter the lesser of tea adjusted net Tax ear

income from Part I or the minimum (a) 2001 (b) 2000

investment return from Part X for each year listed

b 85% of line 2a c Oualitying distributions from Part XII .

line 4 for each year listed 0 Amounts included in line 2c not uses directly for active conduct of exempt activities

e Qualifying distributions made directly for active conduct of exempt activities Subtract line 2d from line 2c

3 Complete 3a, b, or c for the alternative test relied upon

a 'Assets' alternative lest " enter (1) Value of all assets [2) Value o1 assets quafAying

under section 4942(p(3)(B)(i) 6 'EnOOwmenY aflematrve test -

Enter ?13 0l minimum investment return shown in Part X, line 6 for

Pf err xv i Supplementary Information (Complete this part only if the organization had $5,000 or more in assets at any time during the year-see page 26 of the instructions.)

1 Information Regarding Foundation Managers a List any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation before the close o1 any tax

year (but only d they have contributed more than $5,000) (See section 507(d)(2)

b List any managers of the foundation who own 70% or mare of tie stock of a corporation (or an equally large portion of the ownership of a partnership or other entity) of which the foundation has a 10% or greater interest

2 Information Regarding Contnbution, Grant, Gift, Loan, Scholarship, ate, Programs Check here 1 0 d the organization only makes contributions to preselected charRa6le organizations and does not accept unsolicited requests for funds It the organization makes gets, grants, etc (see instructions) to individuals or organiraGons under agar conditions, complete items 2a, b, c, and d

a The name, address, and telephone number of the person to whom applications should be addressed

h The form in which applications should be submitted and information and matenals they should include

c Any submission deadlines

d My restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other factors

the Year or Approved for Future B recipient is air individual, show any relationship to any foundation manager or substantial contributor

3a

" 3b1 0 . vam990-PF Qooil

10 2001 .05020 HILDRETH STEWART CHARITABLE HIL990P1

177601A1-24-07

13100429 769124 HIL990PF

Form 990-PF(2o0i) HILDRETH Part XV Supplementary Infort 3 Grants and Contributions Paid Dunr

Recipient

Name and address (home or business)

a Pad during the year

LA VITA

ST JOSEPH PARISH

THE HUMAN RELATIONS SERVICE

te Approved for future payment

NONE

Foundation Purposed y rant or status of coninbution Amount recipient

C ENERAL USE 1,703 .

C (GENERAL USE 100 .

USE l 250 .

THEM IN PERFORMING

of-i+-b2 11 F..990-PF pooi) 13100424 769124 HIL990PF 2001 .05020 HILDRETH STEWART CHARITABLE HIL990P1

Form 990-PF(2001) HILDRETH STEWART CHARITABLE FOUNDATION 04-3195994 Page 11 Pmt XV1-A Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated unrciareuuusinessnicuma ~uaee zmuonst7 sia orstl I (e) (a) (b) E�CU (d) Related or exempt

Business Amount "°" Amount function income t Program service revenue code mae

8 I

0

c a e i g Fees and contracts from government agencies

2 Membership dues and assessments 3 Interest on savings and temporary cash

investments 8 . a Dividends and interest from securities 2, 5 02 . 5 Net rental income or (loss) from real estate a Debt-financed property h Not debt-financed property

6 Not rental income or (loss) from personal property

1 Other investment income 8 Gain or (loss) from sales of assets other

than inventory 3 532 . 9 Net income or (lass) from special events 10 Gross profit or (loss) from sales of inventory 11 Other revenue

a b t a I I

I I 12 subtotal Add columns (b). (a), and (a) 0 . 0 .1 6 , 042 . 13 Total Add line 12 columns (b), (0), and (e) 10-13 6 , 0 4 2 . See worksheet in line 13 instructions to venN calculations 1

Part XVI-8 Relationship of Activities to the Accomplishment of Exempt Purposes

Line No Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to the accomplishment of the organization s exempt purposes (other than by providing lands for such purposes)

L INTEREST EARNED ON SECURITIES IS DISTRIBUTED TO EXEMPT ORGANIZA

Form 99o-PF(20o1) HILDRETH STEWART CHARITABLE FOUNDATION 04-3195994 pa e72 Pmt XVII Information Regarding Transfers To and Transactions and Relationships With Nonchantable

X

d If the answer to any of the above is Yes; complete the folloxnnp schedule Column (6) should always show tie fair market value of the goods other assets, or services given by the reporting organization If the organization received less than fair market value in any transaction or sharing arrangement, show in

2a Is the organization directly or indirectly affiliated with, or related lo, one or more tax-exempt organizations described in section 501(c) of tie Code (other than section 501(c)(3)) or in section 527 0 Yes X No

Name

7dlvnnb Nd fn the DOft of my Yrqwladp NE belill It i. "I ..I, ~ no eny Ynowleepn

,x362, 01 21 02

13100424 769124 HIL990PF 2001 .05020

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other khan section 501(c)(3) organizations) or in section 527, relating to political organizations')

a Transfers from tie reporting organization to a nonchantahle exempt organization of (1) Cash (2) Otherassets

b Other Transactions (1) Sales of assets to a nonchanWbie exempt organization (2) Purchases of assets from a nonchantable exempt organization (3) Rental of facilities, equipment or agar assets (4) Reimbursement arrangements (5) Loans or loan guarantees (6) Performance of services or membership or fundraising solicitations

c Sharing of facilities, equipment, mailing lists, other assets, or paid employees

A

UWW P~bffl of Bury I d;~p~:* mWm Including ~mWying ~Wulw 1 Md

~P'g

dumary) Is b~ on &I info~Uon ol

x i X09 64 PF SignAtfure of office or trustee

P parer's

ro 0

S

' signature E0 E a., ., nm,~C.V.. GOSULE, BUTKUS & JESSONE, ED dsdk~Ooect) 480 ADAMS STREET CL

18 T

S 6 aciftmXXIzipt=~MILTON . MA 02186

Schedule B (Form 990, 990-E2, or

990-PF) Deportment of Ne Treoury Imand a.vanue Sm1ce

OMB NO 154S0)47

2001 Employer identification number

04-3195994

Supplementary Information for line 1 of Form BBO, 990-EZ and B80-PF (see instructions)

501(c)(3) taxable private foundation

0 For a section 501 (c)(7), (B), or (10) organization filing Forth 990, or Form 990 EZ, that received from any one contributor, during the year, some contributions for use exclusively for religious, charitable, etc , purposes, but these contributions did not aggregate to more than $1,000 (If this box is checked, enter here the total contributions that were received during the year for an exclusively religious . charitable, etc , purpose Do not complete any of the Parts unless the General rule applies to this organization because it received nonexclusrvely religious, charitable, etc , contributions of E5,000 or more during the yew )


Schedule of Contributors

Name of organization

HILDRETH STEWART CHARITABLE Fl Organization type (check one)

Filers of Section

Forth 990 or 990 EZ 0 501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF OX 501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

Check ii your organization is covered by the General rule or a Special rule (Note Onty a section 501(c)(/), (8), or (10) organization can check box(esJ (or both the General rule end e Special rule-see instructions )

General Rule-

D For organizations filing Form 990, 990-EZ, or 99PPF that received, during the year, E5,000 or more (n money or property) from any one contributor (Complete Parts I and II )

Special Rules-

0 For a section 501(c)(3) organization fling Forth 990, or Form 990-EZ, that met the 33 1/d% support test of the regulations under sections 509(a)(1)/170(b)(1)(IU(v) and received from any one contributor, during the year, a contribution o1 the greater of $5,000 or 2% of the amount on line 1 of these forms (Complete Parts 1 and II )

For a section 501(c)(7),(8), or (10) organization filing Form 990, or Form 990 EZ, that received from anyone contributor, during the year, aggregate contributions or bequests of more than $1 .000 for use exclusively for religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals (Complete Parts I, II, and III )

Caution Organizations that ere not covered by the General rule and/or the Special rules do not file Schedule B (Form 990, 990-E7_ or990-PF), but they must check the box in the heading of them Form 990, Form 990-Q, or on line 1 0f their Form 990.PF, to certify that they do not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF)

Schedule B(FOrm 990,990-EZ,or990-PF) (2001)

12U51 12-29-01

Name of organization Employer Identification number

HILDRETH STEWART CHARITABLE FOUNDATION 04-3195994

PBfi1 Contributors (See Specific Instructions )

(a) Ib) (c) ldl No Name, address and ZIP F 4 Aggregate contributions Type of eontnbution

1 ROBERT J HILDRETH Person D Payroll 0

210 RIDGEWAY ROAD ; 500,000 . Noncash 0

(Complete Part II d there WESTON, MA 02493 is a noricash contribution

(a) lbl (c) (d) No Name, address and ZIP + 4 Aggregate contnbutions Type of contribution

2 GUSTAVO POSSE Person D Payroll 0

20 PARK PLAZA, SUITE 432 y 700,000 . Noncash 0

(Complete Part II d there BOSTON, MA 02116 is anoncashconinbution)

(a) (b) (el Id) No Name, address and 21P + 4 Aggregate eontnbuUons Type of contribution

Person Payroll

y Noncash 0

(Complete Part II if there is a noncash contribution )

(a) (b) (c) (d) No Name, address and ZIP + 4 Aggregate eontnbuUons Type of contnbution

Person 0 Payroll

$ Noncash

(Complete Part II d there is a noncash contribution

(a) (b) (c) No Name, address and ZIP + 4 Aggregate contributions Type of contribution

Person 0 Payroll 0

E Noncash 0

(Complete Part II d there is a noncash contnbution )

(s) (b) (d ldl No Name, address and ZIP + 4 Aggregate contributions Type o1 eontnbution

Person Payroll Noncash

(Complete Part II d there is a noricash contribution

1zaasz iz ze-oi 1 4 Schedule B (Form 990,990-EZ, or 990-PF) (2001) 13100424 769124 HIL990PF 2001 .05020 HILDRETH STEWART CHARITABLE HIL990P1


FORM 990-PF INTEREST ON SAVINGS AND TEMPORARY CASH INVESTMENTS STATEMENT 1

SOURCE AMOUNT

US TREASURY B .

TOTAL TO FORM 990-PF, PART I, LINE 3, COLUMN A 8 .

DIVIDENDS AND INTEREST FROM SECURITIES STATEMENT 2

CAPITAL GAINS COLUMN (A) GROSS AMOUNT DIVIDENDS AMOUNT

2,502 . 0 . 2,502 .

2,502 . 0 . 2,502 .

SALOMON SMITH BARNEY

FORM 990-PF

0 .

0 .

STATEMENT 4 OTHER PROFESSIONAL FEES

(A) (B) (C) EXPENSES NET INVEST- ADJUSTED PER BOOKS MENT INCOME NET INCOME

57 . 0 . 3,946 . 0 .

4,003 . 0 . 0 .

15 STATEMENT S) 1, 2, 3, 4 2001 .05020 HILDRETH STEWART CHARITABLE HIL990P1 13100424 769124 HIL990PF

FORM 990-PF

SOURCE

TOTAL TO FM 990-PF, PART I, LN 4

DESCRIPTION

GOSULE, BUTKUS 6 JESSON

TO FORM 990-PF, PG 1, LN 16B

FORM 990-PF

DESCRIPTION

BOSTON GLOBE ADVERTISING SMITH BARNEY MGT FEE

TO FORM 990-PF, PG 1, LN 16C

ACCOUNTING FEES

(A) (H) EXPENSES NET INVEST-PER BOOKS MENT INCOME

765 . 0 .

765 . 0 .

STATEMENT 3

(C) (D) ADJUSTED CHARITABLE

NET INCOME PURPOSES

(D) CHARITABLE PURPOSES

0 . 0 .


FORM 990-PF TAXES STATEMENT 5

(C) ADJUSTED NET INCOME

MASS FILING FEE FEDERAL TAXES FOREIGN TAX ON DIVIDENDS

TO FORM 990-PF, PG 1, LN 18

35 . 0 . 53 . 0 . 1 . 0 .

89 . 0 . 0 .

FORM 990-PF CORPORATE BONDS STATEMENT 6

50,000 . 50,000 .

50,000 . 50,000 .

INVESTMENTS

TOTAL TO FORM 990-PF, PART II, LINE 13

16 STATEMENT S) 5, 6, 7 13100424 769124 HIL990PF 2001 .05020 HILDRETH STEWART CHARITABLE HIL990P1

DESCRIPTION EXPENSES NET INVEST-PER BOOKS MENT INCOME

(D) CHARITABLE PURPOSES

0 . 0 . 0 .

DESCRIPTION

INVESTMENTS

TOTAL TO FORM 990-PF, PART II, LINE lOC

FORM 990-PF OTHER INVESTMENTS

DESCRIPTION

FAIR MARKET BOOK VALUE VALUE

245,665 . 205,992 .

245,665 . 205,992 .

STATEMENT 7

FAIR MARKET BOOK VALUE VALUE

990-DC , Return of Private Foundation MB No 774}0052990s.foundationcenter.org/990pf_pdf_archive/043/043195994/043195994...Return of Private Foundation or Section 4947(a)(1) Nonexempt

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